Currently, employers who make a late super guarantee (SG) payment can lodge a super guarantee charge (SGC) statement and use the late payment offset (LPO) to reduce their SGC liability by amounts paid late to a fund.
With Payday Super being introduced, the LPO will no longer be available. The last time you can use LPO is for the quarter ending 31 March 2026. Super for that quarter is due 28 April 2026 and you can claim LPO when lodging an SGC statement for any late payments made up to and including 30 June 2026.
On 1 July 2026, Payday Super starts and you will pay super for each payday. If you have an SG shortfall for the quarter ending 30 June 2026, SG payments made between 1 to 28 July 2026 will first be used to reduce this shortfall before being applied to payday super amounts. In payday super, late payments will automatically be applied under the law to the oldest outstanding payday super amount. We recommend you pay SG in full, on time and to the right fund.
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For more information, see missed and late super guarantee payments.
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